Published February 10, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Duncansville, Blair County, Pennsylvania, examines the Liquid Fuels Tax Fund’s Form MS-965 with adjustments for 2023. The report assesses whether the form complies with the Pennsylvania Department of Transportation’s standards, as outlined in Publication 9 and relevant legislation. The audit follows guidelines from the American Institute of CPAs and Government Auditing Standards. It aims to ensure the form accurately reflects fund use, focusing on internal controls and compliance. Though no material weaknesses or significant deficiencies were found, the report does not provide an opinion on internal controls or legal compliance. The Liquid Fuels Tax funds are allocated to municipalities based on local road mileage and population, used for infrastructure maintenance. Compliance with specific reporting and financial practices is essential for receiving these funds. Ultimately, the report confirms proper presentation of the form, aligning with the regulatory criteria established.